qualified distribution
(A)The term “qualified distribution” means any payment or distribution— (i)made on or after the date on which the individual attains age 59½, (ii)made to a beneficiary (or to the estate of the individual) on or after the death of the individual, (iii)attributable to the individual’s being disabled (within the meaning of), or (iv)which is a qualified special purpose distribution. (B)A payment or distribution from a Roth IRA shall not be treated as a qualified distribution under subparagraph (A) if such payment or distribution is made within the 5-taxable year period beginning with the first taxable year for which the individual made a contribution to a Roth IRA (or such individual’s spouse made a contribution to a Roth IRA) established for such individual.